TaxTMI 
TaxTMI 
Return for Non-resident taxable person
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....ial ITC (+/-) Bill of entry Bill of entry Rate Taxable value Amount Amount of ITC available No. Date No. Date Value Integrated Tax Cess Integrated Tax Cess Integrated tax Cess 1 2 3 4 5 6 7 8 9 10 11 12 13 5. Taxable outward supplies made to registered persons (including UIN holders) GSTIN/ UIN Invoice details Rate Taxable value Amount Place of Supply (Name of State/UT) No. Date Value Integrated Tax Central Tax State/UT Tax Cess 1 2 3 4 5 6 7 8 9 10 11 6. Taxable outward inter-State supplies to unregistered persons where invoice value is more than 7[Rs. 1 lakh] Place of Supply (State/UT) Invoice details Rate Taxable Value Amount No. Date Value Integrated Tax Cess 1 2 3 4....
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....ity 2[(including reverse charge liability, if any)] Rate of Tax Taxable value Amount of tax Integrated Tax Central Tax State/UT Tax CESS 1 2 3 4 5 6 10A. On account of outward supply 10B. On account of differential ITC being negative in Table 4 3[10C. On account of inward supplies liable to reverse charge] 11. Tax payable and paid Description Tax payable Paid in cash Paid through ITC Tax Paid Integrated tax Cess 1 2 3 4 5 6 (a) Integrated Tax (b) Central Tax (c) State/UT Tax (d) Cess 12. Interest, late fee and any other amount payable and paid Description Amount payable Amount paid 1 2 3 (I) Interest on account of (a) Integrated tax (b) Central Tax (c) Sta....
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....ly return. 3. The details in GSTR-5 should be furnished by 20th of the month succeeding the relevant tax period or within 7 days from the last date of the registration whichever is earlier. 4. Table 3 consists of details of import of goods, bill of entry-wise and taxpayer has to specify the amount of ITC eligible on such import of goods. 5. Recipient to provide for Bill of Entry information including six digits port code and seven digits bill of entry number. 6. Table 4 consists of amendment of import of goods which are declared in the returns of earlier tax period. 4[7. Invoice-level information, rate-wise, pertaining to the tax period should be reported as under : (i) for all B to B supplies (whether inter-State or intra-State), in....
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....2020 - Central Tax dated 15-10-2020 before it was read as, "7. Invoice-level information, rate-wise, pertaining to the tax period separately for goods and services should be reported as under: i. For all B to B supplies (whether inter-State or intra-State), invoice level details should be uploaded in Table 5; ii. For all inter-state B to C supplies, where invoice value is more than Rs. 2,50,000/- (B to C Large) invoice level detail to be provided in Table 6; and iii. For all B to C supplies (whether inter-State or intra-State) where invoice value is up to Rs.2,50,000/- State-wise summary of supplies shall be filed in Table 7." 5. Inserted vide NOTIFICATION NO. 79/2020 - Central Tax dated 15-10-2020 6. Substituted vide N....